Detailed Project Report
Dried Prawns Unit
—
Prepared on: 13 November 2026 · Prepared with Building Business DPR (buildingbusiness.in)
01 Project at a glance
- Total project cost
- ₹31.82 L
- Term loan from bank
- ₹20.68 L
- Promoter’s contribution
- ₹3.18 L
- Subsidy
- ₹7.95 L
- Sales · Year 3
- ₹0.00 L
- Profit after tax · Year 3
- ₹-8.71 L
- Average DSCR
- -0.89
- Break-even (% of capacity used)
- —
02 Promoter and unit
| Promoter name | — |
|---|---|
| Business / firm name | — |
| Legal form | Proprietorship |
| Address of the unit | — |
| Applicant category | General · Rural |
03 The project
Clean, cook, dry, peel and grade fresh prawns into packed dried prawns.
| Main product or service | Dried Prawns Unit |
|---|---|
| Installed capacity per year (at 100%) | 10,000 units |
04 Market
- Seafood traders and wholesalers
- Makers of prawn chips, wafers and crackers
- Seafood exporters
- Households and retail shops
- Wholesale fish markets
- Direct supply to snack makers
- Merchant exporters
05 Plant and machinery
| Item | Qty | ₹ | Total ₹ |
|---|---|---|---|
| Prawn cleaning machine | 1 | 3,50,000 | 3,50,000 |
| Prawn cooking machine | 1 | 3,84,000 | 3,84,000 |
| Prawn cooling machine | 1 | 3,20,000 | 3,20,000 |
| Prawn drying machine (hot-air) | 1 | 3,06,000 | 3,06,000 |
| Prawn peeling and de-heading machine | 1 | 6,35,000 | 6,35,000 |
| Prawn grading machine | 1 | 7,65,000 | 7,65,000 |
| Packaging machine | 1 | 2,20,000 | 2,20,000 |
| Material handling and other equipment (trolley, weighing machine) (× lot) | 1 | 50,000 | 50,000 |
| Total | 30,30,000 |
Pre-filled from: NIFTEM-K (MoFPI) PMFME Detailed Project Report – Dried Prawns Unit; World Customs Organization – HS Nomenclature 2022 edition. Prices in older reports will have gone up — enter today’s quotations.
06 Raw materials
- Fresh prawns — delivered on ice by fishermen; costed at ₹120 a kg in year 1
- Salt, spices and condiments — minor ingredients
- Food-grade plastic bags — 1 kg packets
07 Cost of project
| ₹ in lakh | |
|---|---|
| Plant and machinery | 30.30 |
| Contingency | 1.52 |
| Total fixed capital | 31.82 |
| Working capital margin | 0.00 |
| Total project cost | 31.82 |
08 Means of finance
| ₹ in lakh | % | |
|---|---|---|
| Promoter’s contribution | 3.18 | 10.0 |
| Subsidy | 7.95 | 25.0 |
| Term loan from bank | 20.68 | 65.0 |
| Total | 31.82 | 100.0 |
| Working capital loan (outside project cost) | 0.00 |
09 Key assumptions
| Selling price | ₹0 per units |
|---|---|
| Raw material & packing cost | ₹0 per units |
| Capacity used each year | 60% · 70% · 80% · 80% · 80% · 80% · 80% |
| Term loan interest rate (% a year) | 11% · 84 months (Moratorium 6) |
| Working capital method | Turnover method (RBI) · Working capital interest (% a year) 11% |
| Income tax rate | 25% |
| Yearly price and cost rise | 0% |
10 Production and sales
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capacity used | 60% | 70% | 80% | 80% | 80% | 80% | 80% |
| Production (units) | 6,000 | 7,000 | 8,000 | 8,000 | 8,000 | 8,000 | 8,000 |
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
11 Projected profitability
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Sales | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Raw material and packing | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Power and fuel | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Salaries and wages | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 | 2.88 |
| Rent | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Administration | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Selling and distribution | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Repairs and maintenance | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 | 0.64 |
| Insurance | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 | 0.16 |
| Total cost of operations | 3.68 | 3.68 | 3.68 | 3.68 | 3.68 | 3.68 | 3.68 |
| Operating profit (EBITDA) | -3.68 | -3.68 | -3.68 | -3.68 | -3.68 | -3.68 | -3.68 |
| Depreciation | 4.77 | 4.06 | 3.45 | 2.93 | 2.49 | 2.12 | 1.80 |
| Preliminary expenses written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest on term loan | 2.24 | 1.94 | 1.59 | 1.24 | 0.89 | 0.54 | 0.19 |
| Interest on working capital | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit before tax | -10.69 | -9.67 | -8.71 | -7.85 | -7.06 | -6.33 | -5.66 |
| Income tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit after tax | -10.69 | -9.67 | -8.71 | -7.85 | -7.06 | -6.33 | -5.66 |
12 Cash flow
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Profit after tax | -10.69 | -9.67 | -8.71 | -7.85 | -7.06 | -6.33 | -5.66 |
| Depreciation | 4.77 | 4.06 | 3.45 | 2.93 | 2.49 | 2.12 | 1.80 |
| Cash accruals (PAT + depreciation) | -5.91 | -5.61 | -5.26 | -4.91 | -4.56 | -4.21 | -3.86 |
| Term loan repaid | 1.59 | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 | 3.18 |
| Owner’s drawings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Surplus after repayment | -7.50 | -8.80 | -8.45 | -8.10 | -7.75 | -7.40 | -7.05 |
| Cash and bank | -7.50 | -16.30 | -24.75 | -32.84 | -40.59 | -47.99 | -55.03 |
13 Projected balance sheet
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Capital (own + subsidy) | 11.14 | 11.14 | 11.14 | 11.14 | 11.14 | 11.14 | 11.14 |
| Reserves and surplus | -10.69 | -20.36 | -29.07 | -36.92 | -43.97 | -50.30 | -55.97 |
| Term loan outstanding | 19.09 | 15.91 | 12.73 | 9.54 | 6.36 | 3.18 | 0.00 |
| Working capital loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total liabilities | 19.54 | 6.69 | -5.21 | -16.24 | -26.47 | -35.99 | -44.83 |
| Net fixed assets | 27.04 | 22.99 | 19.54 | 16.61 | 14.12 | 12.00 | 10.20 |
| Preliminary expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current assets (stock and debtors) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and bank | -7.50 | -16.30 | -24.75 | -32.84 | -40.59 | -47.99 | -55.03 |
| Total assets | 19.54 | 6.69 | -5.21 | -16.24 | -26.47 | -35.99 | -44.83 |
14 Ratios and break-even
| Year | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Debt service coverage ratio (DSCR) | -0.96 | -0.72 | -0.77 | -0.83 | -0.90 | -0.99 | -1.09 |
| Break-even (% of capacity used) | — | — | — | — | — | — | — |
| Cash break-even | — | — | — | — | — | — | — |
| Average DSCR | -0.89 |
|---|---|
| Lowest DSCR | -1.09 |
| Payback period | — |
15 Depreciation
| Year → (₹ in lakh) | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
|---|---|---|---|---|---|---|---|
| Depreciation | 4.77 | 4.06 | 3.45 | 2.93 | 2.49 | 2.12 | 1.80 |
Written-down value method at Income-tax Rules block rates (building 10%, plant & machinery 15%, furniture 10%, computers 40%). Change them if your CA uses other rates.
16 Term loan repayment
| Year | Opening | Interest | Term loan repaid | Closing |
|---|---|---|---|---|
| 1 | 20.68 | 2.24 | 1.59 | 19.09 |
| 2 | 19.09 | 1.94 | 3.18 | 15.91 |
| 3 | 15.91 | 1.59 | 3.18 | 12.73 |
| 4 | 12.73 | 1.24 | 3.18 | 9.54 |
| 5 | 9.54 | 0.89 | 3.18 | 6.36 |
| 6 | 6.36 | 0.54 | 3.18 | 3.18 |
| 7 | 3.18 | 0.19 | 3.18 | 0.00 |
17 Licences and registrations
- FSSAI licence
- Udyam registration
- GST registration
- State Pollution Control Board consent (wastewater)
- MPEDA registration and Export Inspection Council approval if you export
- Legal Metrology registration for packed goods
18 Government schemes that may apply
- PM Formalisation of Micro Food Processing Enterprises (PM FME)
- Prime Minister's Employment Generation Programme (PMEGP)
- Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE)
- Pradhan Mantri MUDRA Yojana (PMMY) – Shishu, Kishor, Tarun, Tarun Plus
19 Sources
- NIFTEM-K (MoFPI) PMFME Detailed Project Report – Dried Prawns Unit — https://niftem.ac.in/newsite/pmfme/wp-content/uploads/2022/08/driedprawndpr.pdf
- World Customs Organization – HS Nomenclature 2022 edition — https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx
This report is a projection from the figures entered by the promoter. It is not a bank appraisal or a guarantee of a loan or subsidy. Check every figure with current quotations and your chartered accountant before submitting it.